As an important tool of signal processing, classical Fourier reconstruction does well in reconstructing continuous signals, but it also suffers from Gibbs artifact for reconstruction of discontinuous signals. Since Gibbs artifact causes serious edge distortion and greatly degrades the quality of image, this paper presents an improved 2D all-phase Fourier reconstruction algorithm.The algorithm incorporates multiple higher-frequency harmonics with a limited number of discrete Fourier transform (DFT) coefficients, and therefore it can reconstruct discontinuous signals with higher precision. When the proposed algorithm is applied to magnetic resonance imaging (MRI) image reconstruction, experimental results show that, compared with the classical Fourier transform, the proposed algorithm can restrain Gibbs artifact more effectively and improve the quality of reconstructed images under the condition of the same amount of 2D Fourier coefficients.